Economics and Management（Knowledge and Understanding）・Basic knowledge of management, accounting and information technology

Class Objectives /Class Outline

This financial accounting theory is an important and introductory subject in the field of accounting. How to manage and grasp assets with funds and economic value regardless of for-profit organizations and non-profit organizations is essential for managing the organization. What I emphasize in this lesson is not the commentary on accounting techniques, but the basic idea behind it. It is important to understand these sufficiently in order to carry out economic activities and lives, so in this class we aim to master them.

Class Schedule

lesson1:Introduction 1lesson2:Role as rule in economic society

lesson3:Accounting postulates(1)lesson4:Accounting postulates(2)lesson5:Accounting postulates(3)lesson6:Accounting general principles(1)lesson7:Accounting general principles(2)lesson8:Accounting general principles(3)lesson9:Evaluation of inventory assets(1)lesson10:Evaluation of inventory assets(2)lesson11:Evaluation of fixed assets(1)lesson12:Evaluation of fixed assets(2)lesson13:Cost and revenue recognition and measurement(1)lesson14:Cost and revenue recognition and measurement(2)lesson15:Fraudulent accounting

Test

Text/Reference Books,etc.

Text: Ichirou HOSHINO, Philosophy of Financial Accounting, 2017.

PC or AV used in Class,etc.

There is no plan to use sound teaching materials and video (video / PC / other image materials).

Suggestions on Preparation and Review

There is no particular necessity for preparation, but always do review.

Requirements

It is desirable that there is basic knowledge on accounting, financial accounting theory or bookkeeping theory, but in principle, no lecture is given on the premise that such basic knowledge exists.

Grading Method

Grading evaluation is done by report to be submitted after the lecture is over. Logic in the Report.

Message

Financial accounting theory plays a very important role in accounting, business administration and economic society, and it is a very interesting discipline. Students who are interested in such fields and related fields should join us positively.

Other

Please fill in the class improvement questionnaire which is carried out on all classes.Instructors will reflect on your feedback and utilize the information for improving their teaching.